The Independent Authority for Public Revenue (AADE) is moving forward with important clarifications and simplifications regarding the granting of customs and tax exemptions due to relocation, ensuring uniform treatment of applications and further facilitating the process for citizens who are relocating their primary residence to Greece.
Specifically, a new circular issued by the Governor of the AADE, George Pitsilis, (No. 2027/2026), detailed guidelines and illustrative examples are provided to customs authorities, addressing key issues that have long been of concern to those involved, as well as the implementation of the National Customs Code (Article 157 of Law 5222/2025).
Specifically, the new circular clarifies the following:
- Treatment of means of transportation: Clear guidelines are provided regarding the conditions for the six-month use of vehicles and other means of transportation by migrants, as well as the procedure for their registration in Greece.
- Exemption per Individual: The exemption is now granted separately to each individual rather than collectively per family, recognizing contemporary socioeconomic conditions.
- Determination of “Habitual Residence”: Clear criteria are introduced, emphasizing the individual’s “permanent center of interests” (personal and professional ties), in order to avoid misinterpretations.
- Employees on Secondment or Official Assignment: The terms and conditions under which public and private sector employees who have served abroad may be subject to the provisions on relocation are clarified.
The update to the guidelines aims to fully align administrative procedures with the needs of repatriated citizens, providing significant benefits:
- Legal certainty and transparency in dealings with customs authorities.
- A uniform approach to all requests by the competent authorities, supported by practical examples.
- Speed and reduced bureaucracy for beneficiaries.
Please note that with the entry into force of the new circular, all previous relevant guidelines are repealed, establishing a unified, modern, and up-to-date framework.
For more information, interested parties may contact the AADE Taxpayer Service Center, my1521:
- By phone: Call 1521 toll-free, Monday through Friday, 7:00 a.m. – 8:00 p.m.
- Online: Through the my1521 platform (24/7), by selecting: Customs Issues > Individuals > Relocating Residents.